lien in rem
Defined in 1 dictionary — Case Law
Definitions from Case Law
From 63 U.S. 422 - Emma Thompson v. Richard Roe · 1859Most cited · 29 citing opinions
It is the obvious intent of this law, that the thing or property shall be held liable for the tax assessed upon it, and that the tax is a lien in rem, which may be sold to satisfy it.